Impacto de la Inteligencia Artificial en la Precisión y Eficiencia de los Sistemas Contables Modernos

Darwin Fabricio Sánchez-Caguana; Marina Alexandra Philco-Reinozo; Jorge Mauricio Salinas-Arroba; Juan Carlos Pico-Lescano

doi:10.55813/gaea/jessr/v4/n3/117

Authors

Sánchez-Caguana, Darwin Fabricio Instituto Superior Tecnológico Pelileo Author https://orcid.org/0000-0002-9716-2887
Philco-Reinozo, Marina Alexandra Instituto Superior Tecnológico Pelileo Author https://orcid.org/0009-0009-8913-1683
Salinas-Arroba, Jorge Mauricio Instituto Superior Tecnológico Pelileo Author https://orcid.org/0000-0003-1202-4969
Pico-Lescano, Juan Carlos Instituto Superior Tecnológico Pelileo Author https://orcid.org/0000-0003-2627-9989

DOI:

https://doi.org/10.55813/gaea/jessr/v4/n3/117

Abstract

This study examines the impact of artificial intelligence (AI) on the accuracy and efficiency of modern accounting systems through a qualitative literature review. Sources discussing the implementation and effects of AI in accounting were selected and analyzed. The findings reveal that AI significantly improves accuracy and operational efficiency by automating tasks and optimizing processing times. However, it faces challenges such as complex data interpretation and information security issues. The discussion underscores the need for continuous training and improvements in security policies to handle these challenges. In conclusion, although AI transforms accounting positively, its success will depend on proactive adaptation to new technologies and collaboration among professionals in the field. This analysis provides a foundation for future research and underscores the importance of proactive strategies to maximize the benefits of AI in accounting.

Downloads

Download data is not yet available.

Author Biographies

Sánchez-Caguana, Darwin Fabricio, Instituto Superior Tecnológico Pelileo

Accounting and Auditing Engineer and Master in Accounting with mention in Costs from the Technical University of Ambato. He is currently pursuing a PhD at the Universidad UIIX in Mexico and works as a teacher and research analyst in the Accounting career at the Instituto Superior Tecnológico Pelileo. With a solid experience in accounting, administration and auditing, his academic and professional role allows him to contribute significantly to business and educational development, transmitting his knowledge and promoting the development of essential competencies in his students and collaborating with various organizations for the improvement of the accounting and administrative sector.
Philco-Reinozo, Marina Alexandra, Instituto Superior Tecnológico Pelileo

Outstanding professional in the field of Accounting and Finance. Graduated as an Engineer in Accounting and Auditing CPA, and with a Master's Degree in Finance with mention in Financial Management from the Technical University of Ambato, Marina has accumulated extensive experience in the public and private sectors. Currently, she teaches at the Instituto Superior Tecnológico Pelileo, where she contributes with her deep knowledge and experience in the training of new professionals in the financial and accounting fields.
Salinas-Arroba, Jorge Mauricio, Instituto Superior Tecnológico Pelileo

Economist with a solid academic background and diversified experience in economic analysis and business management. He graduated as an Economist from the Technical University of Ambato, obtained a Master's Degree in Economic Analysis from the Open University of Catalonia, a Master's Degree in Business Management, and a Higher Diploma in Statistics for Scientific Articles. He currently works as a teacher at the Instituto Superior Tecnológico Pelileo where he applies his knowledge in Knowledge Economics, International Trade and Finance to promote business success.
Pico-Lescano, Juan Carlos, Instituto Superior Tecnológico Pelileo

Engineer in Accounting and Auditing and Master in Finance with mention in Financial Management, both degrees obtained at the Universidad Tecnica de Ambato, he is pursuing a PhD at the Universidad UIIX in Mexico and works as a teacher at the Instituto Superior Tecnológico Pelileo, where he applies his solid academic background and professional experience to educate and train future professionals in accounting and finance.

References

Asaad, M., & Hamza, L. (2024). The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia. International Journal of Data and Network Science, 8(2), 835–844. https://doi.org/10.5267/j.ijdns.2023.12.021
Autor, D. H. (2015). Why Are There Still so Many Jobs? the History and Future of Workplace Automation. Journal of Economic Perspectives, 29(3), 3–30. https://doi.org/10.1257/jep.29.3.3
Bessen, J. (2015). Learning by doing: the real connection between innovation, wages, and wealth. Yale University Press.
Casanova-Villalba, C. I., Proaño-González, E. A., Macias-Loor, J. M., & Ruiz-López, S. E. (2023). La contabilidad de costos y su incidencia en la rentabilidad de las PYMES. Journal of Economic and Social Science Research, 3(1), 17–30. https://doi.org/10.55813/gaea/jessr/v3/n1/59
Davenport, T. H. (2018). Artificial Intelligence for the Real World. Harvard Business Review. https://hbr.org/webinar/2018/02/artificial-intelligence-for-the-real-world
Duan, Y., Edwards, J. S., & Dwivedi, Y. K. (2019). Artificial Intelligence for Decision Making in the Era of Big Data – evolution, Challenges and Research Agenda. International Journal of Information Management, 48(1), 63–71. https://doi.org/10.1016/j.ijinfomgt.2019.01.021
Fanelli, S., Pratici, L., Salvatore, F. P., Donelli, C. C., & Zangrandi, A. (2022). Big Data Analysis for decision-making processes: Challenges and Opportunities for the Management of health-care Organizations. Management Research Review, 46(3), 369–389. https://doi.org/10.1108/mrr-09-2021-0648
Hovsepian, M. (2023). Council Post: The Benefits And Risks Of AI In Financial Services. Forbes. https://www.forbes.com/sites/forbesfinancecouncil/2023/12/26/the-benefits-and-risks-of-ai-in-financial-services/?sh=77809d11965b
Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: a viewpoint. Pacific Accounting Review, 34(4). https://doi.org/10.1108/par-06-2021-0107
Lawton, G. (2024). AI and GDPR: How is AI being regulated? | TechTarget. Data Backup. https://www.techtarget.com/searchdatabackup/feature/AI-and-GDPR-How-is-AI-being-regulated#:~:text=The%20GDPR%20protects%20individuals%20from
Mat, K., Ain, N., Hani, N., Nur, S., & Mazurina Mohd Ali. (2024). The Impact of Artificial Intelligence on Accounting Profession: A Concept Paper. Business Management and Strategy, 15(1), 34–34. https://doi.org/10.5296/bms.v15i1.21620
Nieschwietz, R., Pany, K., & Zhang, J. (2002). Auditing with technology: using generalized audit software in the classroom. Journal of Accounting Education, 20(4), 307–329. https://doi.org/10.1016/s0748-5751(02)00011-8
Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the Waves of Artificial Intelligence in Advancing Accounting and Its Implications for Sustainable Development Goals. Sustainability, 15(19), 14165. https://doi.org/10.3390/su151914165
Susskind, R., & Susskind, D. (2015). The Future of the Professions. Oxford University Press. https://doi.org/10.1093/oso/9780198713395.001.0001
Villalba, C. I. C., Sánchez, M. J. H., Soto-Soto, L., Gamarra-Moreno, J., Cervantes, L. T., & Núñez, D. T. (2021). Accounting Management for Decision Making. Journal of Positive Psychology and Wellbeing, 5(4), 74-86.